Original title: Audit účetní závěrky a porovnání se zakázkami due diligence
Translated title: Audit of financial statements and the comparison with due diligence services
Authors: Dvořáková, Sabina ; Roubíčková, Jaroslava (advisor) ; Králíček, Vladimír (referee)
Document type: Master’s theses
Year: 2017
Language: cze
Publisher: Vysoká škola ekonomická v Praze
Abstract: [cze] [eng]
Práce se zabývá procesem auditu a due diligence účetní jednotky. Obsah práce je rozdělen na dvě části, a to na část teoretickou a praktickou. Teoretická část je zaměřena na vymezení pojmu audit včetně popisu auditorských postupů a pojmu due diligence, na který navazují rozdíly a srovnání obou procesů. V praktické části je v jedné účetní jednotce proveden audit účetní závěrky a v druhé účetní jednotce je provedena služba due diligence. The aim of this thesis is to describe a process of audit and due diligence of an accounting entity. The work is devided into two parts, the first part is theoretical and the second one is practical. The theoretical part is focused on description of audit including audits procedures. This part is followed by determination of due diligence, which continues with differences and comparison of both these processes. Within practical part audit of financial statements and process of due diligence are performed in different accounting entities.
Keywords: Audit; Due diligence; Financial statements; Mergers and acquisitions; Procedures of audit; Audit; Auditorské postupy; Due diligence; Fúze a akvizice; Účetní závěrka

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/69797

Permalink: http://www.nusl.cz/ntk/nusl-360238


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Master’s theses